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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
EVN Finance JSC's Sloan Ratio for the quarter that ended in Mar. 2026 was -1.64%.
As of Mar. 2026, EVN Finance JSC has a Sloan Ratio of -1.64%, indicating the company is in the safe zone and there is no funny business with accruals.
EVN Finance JSC (STC:EVF) Sloan Ratio % Explanation
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Mar. 2026, EVN Finance JSC has a Sloan Ratio of -1.64%, indicating the company is in the safe zone and there is no funny business with accruals.
EVN Finance JSC Sloan Ratio % Related Terms
EVN Finance JSC Sloan Ratio % Historical Data
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The historical data trend for EVN Finance JSC's Sloan Ratio % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Financial Conglomerates subindustry, EVN Finance JSC's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
EVN Finance JSC Sloan Ratio % vs Diversified Financial Services Industry
For the Diversified Financial Services industry and Financial Services sector, EVN Finance JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where EVN Finance JSC's Sloan Ratio % falls into.
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
EVN Finance JSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
EVN Finance JSC's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 241944 (Jun. 2025 ) + 253789 (Sep. 2025 ) + 158126 (Dec. 2025 ) + 261298 (Mar. 2026 ) = ₫915,157 Mil.
EVN Finance JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 2934998 (Jun. 2025 ) + -234027 (Sep. 2025 ) + -3350906 (Dec. 2025 ) + 3016237 (Mar. 2026 ) = ₫2,366,302 Mil.
EVN Finance JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 65101 (Jun. 2025 ) + -159624 (Sep. 2025 ) + -11765 (Dec. 2025 ) + -1478 (Mar. 2026 ) = ₫-107,766 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
EVN Finance JSC (STC:EVF) has a Sloan Ratio % of -1.64% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on EVN Finance JSC and its competitors.
Is EVN Finance JSC's Sloan Ratio % too high?
EVN Finance JSC's current Sloan Ratio % is -1.64%. Overall, EVN Finance JSC has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EVN Finance JSC's Sloan Ratio % compare to VOYA and FRHC?
EVN Finance JSC's Sloan Ratio % of -1.64% can be compared against companies in the Diversified Financial Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for a Diversified Financial Services company?
A good Sloan Ratio % depends on the Diversified Financial Services industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on EVN Finance JSC and its competitors. EVN Finance JSC's current Sloan Ratio % is -1.64%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EVN Finance JSC stock overvalued right now?
Based on GuruFocus' analysis, EVN Finance JSC (STC:EVF) is currently considered Modestly Undervalued. The stock's GF Value™ is ₫14,417.31, compared to a current price of ₫12,550.00 — trading 13% below its estimated fair value. The current Sloan Ratio % is -1.64%. EVN Finance JSC's overall GF Score™ is 67/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For EVN Finance JSC (STC:EVF), the current Sloan Ratio % is -1.64% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is EVN Finance JSC (STC:EVF) Overvalued in 2026?
Based on GuruFocus' analysis, EVN Finance JSC stock appears to be undervalued.
The current stock price of ₫12,550.00 is trading 13% below its estimated GF Value™ of ₫14,417.31.
GuruFocus considers EVN Finance JSC to be Modestly Undervalued.
Key valuation signals for STC:EVF:
Sloan Ratio %: -1.64%
GF Value™: ₫14,417.31 vs. price of ₫12,550.00 (13% below fair value)
No single metric tells the full story. See the STC:EVF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
EVN Finance JSC operates in the field of finance and currency business in Vietnam. The primary activities of the company include: i) Capital mobilization includes receiving deposits, issuing certificates of deposits, bills, and bonds; borrowing from domestic and foreign financial organizations and credit institutions, ii) Credit activities include providing loans and consumer credit; discounting, re-discounting commercial papers and other valuable papers, iii) Other finance and banking activities include opening and managing deposit accounts and credit accounts for customers; contributing capital and purchasing shares; providing insurance agency services; providing consultancy services; providing asset management services; trading treasury bonds; trading foreign currencies; trading debts.
67GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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